There is a newer version
of
this Section
2019 Code of Alabama
Title 25 - Industrial Relations and Labor.
Chapter 4 - Unemployment Compensation.
Article 1 - Definitions.
Section 25-4-4 - Calendar quarter; fiscal year.
Universal Citation: AL Code § 25-4-4 (2019)
Section 25-4-4Calendar quarter; fiscal year.
(a) "Calendar quarter," as used in this chapter, means the period of three consecutive calendar months ending on March 31, June 30, September 30 or December 31, except as the secretary shall by regulation otherwise prescribe.
(b) "Fiscal year," as used in this chapter, shall mean the 12 consecutive month period beginning October 1 of each calendar year for employers who make payments in lieu of contributions to the fund. For contributory employers, "fiscal year," as used in this chapter, shall mean the 12 consecutive month period beginning July 1 of each calendar year beginning January 1, 1996 and thereafter.
(Acts 1939, No. 497, p. 721; Code 1940, T. 26, §195; Acts 1975, No. 801, §6; Acts 1995, No. 95-311, p. 582, §2.)
Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
